Japan: Tax treaty signed with Russia - KPMG Global
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Japan: Tax treaty signed with Russia

Japan: Tax treaty signed with Russia

Representatives of the governments of Japan and Russia on 7 September 2017 signed an income tax treaty that, once it enters into force, would replace the existing income tax treaty (1986). The new tax treaty generally is in line with the OECD Model Tax Convention and the Multilateral Instrument (MLI).


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The new tax treaty includes provisions for reduced rates of withholding tax on dividends, interest, and royalties. There are also provisions in the treaty with respect to the tax treatment of capital gains, as well as a limitation on benefit article. 


Read a September 2017 report [PDF 232 KB] prepared by the KPMG member firm in Japan

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